In recent years, the international tax planning strategies of multinationals have become a source of – often heated – debate. This course provides learners with the tools to become fully informed participants in the debate by explaining the foundations and practice of international tax law as well as addressing current developments and the ethical aspects of tax planning.
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国际税法反思
莱顿大学課程信息
您將獲得的技能
- Tax Planning
- International Taxation
- Transfer Pricing
- Base Erosion And Profit Shifting (BEPS)
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莱顿大学
Leiden University is one of Europe's foremost research universities. This prominent position gives our graduates a leading edge and prepares them for careers both within and outside of academia. Leiden University is the oldest university in the Netherlands, founded in 1575. Our motto is: Praesidium Libertatis (Bastion of Liberty) - Freedom of spirit, thought and expression. Leiden University has a campus in Leiden and The Hague, with 7 faculties, 47 Bachelor Programmes, 79 Master Programmes and nearly 30,000 students.
授課大綱 - 您將從這門課程中學到什麼
International tax planning – base case
In this first week, we will start on our journey into the world of international taxation. We will see that the tax planning activities of multinationals have attracted a lot of attention during the past few years. We will examine why planning strategies are now in the public eye, what the public debate is really about and who the key players are. We will also go to the core of international tax planning and build a base case, the elements of which we will study throughout the course.
Design of corporate tax law systems
In this second module, we will start breaking down our tax planning base case. To that end, we will study the design of corporate tax law systems during this module. In the videos and (recommended) reading materials, we analyse the typical design elements of corporate tax law systems.
Principles of international taxation & tax treaties
In this third module, we will continue to analyze our tax planning base case. To that end, in module 2, we studied the typical design of corporate tax law systems. In this module, we will look at international aspects of corporate tax law systems (CFC, qualification mismatches). We will also get to the core of international tax law and study double tax treaties.
Transfer pricing
In this fourth module, we will be focusing on transfer pricing, a technique which is used to allocate the profits made by a group of companies to the individual group members. Transfer pricing is an area of tax law which is becoming increasingly important. Our study will focus on the basics of transfer pricing: the 'arm's length principle', comparability and transfer pricing methods, but will also address business restructurings and include a case study.
審閱
- 5 stars87.98%
- 4 stars10.41%
- 3 stars0.90%
- 2 stars0.20%
- 1 star0.50%
來自国际税法反思的熱門評論
This is a great, in depth introduction to international tax law. A perfect starter course if you have a very basic understanding of tax law to begin with and are interested in building on that.
Well structured and quality course for anyone interested in the field of International Tax with no or little prior experience in the field.
Extremely useful for anyone interested in getting a basic understanding of International Taxation and the challenges posed by the same.
The course is overall very good and gives you a good oversight on the topic. I gained a lot of knowledge. Some sources they use can be a little outdated.
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